{"id":566,"date":"2026-10-16T11:06:52","date_gmt":"2026-10-16T11:06:52","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=566"},"modified":"2026-10-16T17:22:09","modified_gmt":"2026-10-16T15:22:09","slug":"lc-ec88f3da23f3bf1081ae","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/vocabulaire\/vocabulaire-comptabilite-n\/nomenclature-comptable.php","title":{"rendered":"Nomenclature comptable : codes, intitul\u00e9s et correspondances"},"content":{"rendered":"<div class=\"lc-lexicon-page\">\n<h1>Nomenclature comptable : codes, intitul\u00e9s et correspondances<\/h1>\n<p><strong>La nomenclature comptable est un classement ordonn\u00e9 des comptes, rubriques ou articles utilis\u00e9 pour identifier les donn\u00e9es.<\/strong> Elle associe des codes \u00e0 des intitul\u00e9s et facilite les regroupements coh\u00e9rents.<\/p>\n<p>Dans le suivi des comptes, elle s\u2019appuie sur le plan applicable et ses subdivisions. Dans un inventaire, le m\u00eame mot peut d\u00e9signer une liste d\u2019articles. Les deux usages doivent \u00eatre distingu\u00e9s pour ne pas confondre num\u00e9ro de compte et r\u00e9f\u00e9rence de <a href=\"\/vocabulaire\/vocabulaire-comptabilite-s\/stocks.php\">stock<\/a>.<\/p>\n<blockquote class=\"lc-lexicon-summary\">\n<p><strong>Rep\u00e8res sur nomenclature comptable<\/strong><\/p>\n<ul>\n<li>Code : Identifiant.<\/li>\n<li>Intitul\u00e9 : Description du contenu.<\/li>\n<\/ul>\n<\/blockquote>\n<div class=\"lc-lexicon-toc-container\"><nav class=\"lc-lexicon-toc\" aria-label=\"Sommaire de la page\"><details open><summary>Dans cette page<\/summary><ol><li><a href=\"#definition-et-fonctionnement\">D\u00e9finition et fonctionnement<\/a><\/li><li><a href=\"#les-reperes-a-distinguer\">Les rep\u00e8res \u00e0 distinguer<\/a><\/li><li><a href=\"#exemple-pratique\">Exemple pratique<\/a><\/li><li><a href=\"#points-de-controle\">Points de contr\u00f4le<\/a><\/li><li><a href=\"#mini-faq\">Mini FAQ<\/a><\/li><\/ol><\/details><\/nav><\/div>\n<h2 id=\"definition-et-fonctionnement\">D\u00e9finition et fonctionnement<\/h2>\n<p>Une nomenclature utile conserve des intitul\u00e9s explicites et des r\u00e8gles d\u2019emploi. Les correspondances lors d\u2019un changement de logiciel doivent \u00eatre document\u00e9es. Renommer un code sans examiner les op\u00e9rations peut d\u00e9placer une erreur plut\u00f4t que la corriger.<\/p>\n<p>La cha\u00eene de contr\u00f4le part des pi\u00e8ces justificatives et conduit au <a href=\"\/vocabulaire\/vocabulaire-comptabilite-j\/journal.php\">journal<\/a>, au <a href=\"\/cours\/cours-de-comptabilite-generale\/organisation-comptable-grand-livre-et-balance.php\">grand livre<\/a> puis \u00e0 la balance. Un montant au d\u00e9bit ou au cr\u00e9dit doit rester reli\u00e9 \u00e0 son op\u00e9ration et \u00e0 sa p\u00e9riode. L\u2019\u00e9galit\u00e9 des totaux ne v\u00e9rifie ni la nature du compte ni la r\u00e9alit\u00e9 du fait enregistr\u00e9.<\/p>\n<hr>\n<h2 id=\"les-reperes-a-distinguer\">Les rep\u00e8res \u00e0 distinguer<\/h2>\n<div class=\"lc-lexicon-table\">\n<table>\n<caption>Les rep\u00e8res \u00e0 distinguer<\/caption>\n<thead>\n<tr>\n<th scope=\"col\">Rep\u00e8re<\/th>\n<th scope=\"col\">Lecture comptable<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<th scope=\"row\">Code<\/th>\n<td>Identifiant<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Intitul\u00e9<\/th>\n<td>Description du contenu<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Correspondance<\/th>\n<td>Lien entre anciens et nouveaux classements<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2 id=\"exemple-pratique\">Exemple pratique<\/h2>\n<p>Un ancien compte interne est ventil\u00e9 en deux nouveaux sous-comptes pour s\u00e9parer deux activit\u00e9s. La table de correspondance pr\u00e9cise les crit\u00e8res de reprise. Les totaux avant et apr\u00e8s migration doivent rester rapprochables.<\/p>\n<blockquote><p>Un code stable facilite le contr\u00f4le, mais il ne remplace pas un intitul\u00e9 et une r\u00e8gle d\u2019utilisation compr\u00e9hensibles.<\/p><\/blockquote>\n<h2 id=\"points-de-controle\">Points de contr\u00f4le<\/h2>\n<ul>\n<li>\u00c9viter les intitul\u00e9s ambigus.<\/li>\n<li>Conserver les tables de correspondance.<\/li>\n<li>Contr\u00f4ler les totaux apr\u00e8s reclassement.<\/li>\n<\/ul>\n<hr>\n<h2 id=\"mini-faq\">Mini FAQ<\/h2>\n<h3>Nomenclature et plan comptable sont-ils identiques ?<\/h3>\n<p>La nomenclature d\u00e9signe le classement ; le <a href=\"\/vocabulaire\/plan-comptable.php\">plan comptable<\/a> peut couvrir un cadre plus large de r\u00e8gles. Le contexte pr\u00e9cise le sens employ\u00e9.<\/p>\n<h3>Une r\u00e9f\u00e9rence d\u2019article est-elle un compte ?<\/h3>\n<p>Non. Elle identifie un bien ou une cat\u00e9gorie de stock. Son lien avec les comptes doit \u00eatre organis\u00e9 s\u00e9par\u00e9ment.<\/p>\n<h3>Pourquoi l\u2019\u00e9quilibre des \u00e9critures ne suffit-il pas ?<\/h3>\n<p>Une erreur de compte, de date ou de taxe peut laisser les totaux d\u00e9bit et cr\u00e9dit \u00e9gaux. La v\u00e9rification porte donc aussi sur les justificatifs, la qualification et le <strong>rattachement \u00e0 l\u2019exercice<\/strong>, avec une trace des corrections effectu\u00e9es.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Nomenclature comptable : codes, intitul\u00e9s et correspondances La nomenclature comptable est un classement ordonn\u00e9 des comptes, rubriques ou articles utilis\u00e9 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-566","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/566","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=566"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/566\/revisions"}],"predecessor-version":[{"id":948,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/566\/revisions\/948"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=566"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}